1.
Returns the straight-line depreciation of an asset for one period
返回某项固定资产的每期线性折旧费
2.
Differences between Aaounting Strainght-hine Depreciation Law Appraised-Price Straight-line Depreciation Law;
会计直线折旧法与估价直线折旧法的差异
3.
Using the data in our example, the annual straight-line depreciation is computed as follows...
用例中的数据,直线折旧法下年折旧率计算如下…
4.
intercompany profit on depreciable assets
折旧性资产内部利益
5.
Straight-line method. The simplest and most widely used method of computing depreciation is the straight-line method.
直线折旧法。最简单且最广泛使用的计算折旧的方法是直线法。
6.
The estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.
预计使用年限是5年,因此直线折旧率是2％。将此直线折旧率翻一番得出加速折旧率为4％。
7.
The straight-line method normally is used for amortizing intangible assets.
摊销无形资产通常用直线折旧法。
8.
Study on transformation of value-added tax under method of depreciation about dynamic straight line;
动态直线法折旧下增值税转型的研究
9.
Most often, this specified percentage is 2%, meaning that the accelerated rate is exactly twice the straight-light rate.
这个比例通常总是2％,即加速折旧率正好是直线折旧率的两倍。
10.
Using the straight-line depreciation method will cause a company to report higher profits than would be reported if an accelerated method were in use.
使用直线折旧法会使公司报告比使用加速折旧法更高的利润。
11.
Under the declining-balance method, an accelerated depreciation rate is computed as a specified percentage of the straight-line depreciation rate.
使用双倍余额递减法时,加速折旧率计算为直线折旧率的一定比例。
12.
When straight-line depreciation is in use, the depreciation rate is simply "1"divided by the "life"(in years) of the assets.
当使用直线折旧法时,折旧率可以简单地用1除以资产年限得到。
13.
The straight-line method allocates an equal portion of depreciation expense to each period of the asset's useful life.
直线折旧法在资产使用年限内将等额折旧费用分配到每一年度。
14.
Accelerated depreciation methods result in higher charges to depreciation expense and, therefore, lower reported net income than straight-line depreciation.
加速折旧法比直线折旧法加大了折旧费的计提,因而减小了报告净收益。
15.
Over the entire life of the asset, however, both the straight-line method and accelerated methods recognize the same total amount of depreciation.
然而,在资产的整个使用年限内,直线折旧法和加速折旧法确认的折旧总额是相同的。
16.
deferred depreciation
递延折旧,推迟折旧
17.
depreciation for the year and accumulated depreciation
年度折旧和累计折旧
18.
conventional depreciation
习惯折旧,传统折旧